GST appeal delay beyond the statutory condonable period may be condoned, with restoration subject to an additional deposit.

GST appeal delay beyond the statutory condonable period may be condoned, with restoration subject to an additional deposit.Case-LawsGSTCondonation of delay beyond the statutory period in a GST appeal was followed by restoration for consideration on mer…

GST appeal delay beyond the statutory condonable period may be condoned, with restoration subject to an additional deposit.
Case-Laws
GST
Condonation of delay beyond the statutory period in a GST appeal was followed by restoration for consideration on merits, subject to an additional deposit. The appeal had been dismissed solely for delay. Restoration required an additional deposit of 10% of the tax demand within two weeks. Disposal was directed within four weeks of the petitioner's first appearance, with all contentions on merits left open.
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